SECTION 2. INTRODUCTION

Section 101 of the Gulf Opportunity Zone Act of 2005, Pub. L. No. 109–135 (the Act), added §§ 1400M and 1400N to the Internal Revenue Code. Section 1400M(1) defines the term Gulf Opportunity Zone (“GO Zone”) as that portion

(7) A copy of the application for DOE certification for the facility.

.04 Applications for § 45J allocation should be marked: SECTION 45J APPLICATION FOR ALLOCATION. There is not any user fee for these applications.

(1) These applications should be sent to the following address:

Internal Revenue Service Attn: CC:PSI:6, Room 5114 P.O. Box 7604 Ben Franklin Station Washington, DC 20044

If a private delivery service is used, the address is:

Internal Revenue Service Attn: CC:PSI:6, Room 5114 1111 Constitution Ave., N.W. Washington, DC 20224

(2) Applications for certification may also be hand delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to:

Courier’s Desk Internal Revenue Service Attn: CC:PSI:6, Room 5114 1111 Constitution Avenue, N.W. Washington, DC 20224

.05 The application for DOE certification must be submitted to DOE in such manner and contain such information as DOE may require. If DOE determines that the conditions for certification are satisfied (see section 3.01 of this notice), it will provide the DOE certification to the Service. The DOE certification will be subject to such requirements and conditions as the Secretary of Energy may prescribe.